Microsoft Corporation reported the following information in its financial statements for three successive quarters ($ in millions):

Three Months Ended 6/30/2020 (Q4) 3/31/2020 (Q3) 1 2/31/2019 (Q2)

Balance Sheets:

Accounts receivable, net $ 32,011 $ 22,699 $ 23,525

Income statements:

Sales revenue $ 38,033 $ 35,021 $ 36,906

Required: Compute the receivables turnover ratio and the average collection period for Q4 and Q3. Assume that each quarter consists of 91 days. Note: Round "Receivables turnover ratio" answers to 3 decimal places and "Average collection period" answers to 2 decimal places.

Receivables Turnover Ratio Q4? times

Receivables Turnover Ratio Q3? times

Average collection period Q4? days

Average collection period Q3? days

Average collection period Q3?